Alcune riflessioni sul riformato interpello tributario

[Autom. eng. transl.] The essay focuses on the reform of the tax request made by Legislative Decree 30 December 2023, no. 219 in implementation of the delegation to the Government for the tax reform brought by Law 9 August 2023, no. 111. In more specific terms, some possible implications will be identified arising from the introduction of the database which, pursuant to the new art. 10-novies of the Statute of taxpayers' rights, will contain the Revenue Agency's practice documents and, upon activation by taxpayers, will act as a preliminary screening for the purposes of submitting new requests for requests. The essay also focuses on the reform aspects of the so-called "probative" request, on the calculation criteria and on the nature of the financial contribution which, pursuant to art. 11, 3rd paragraph, of the Taxpayer's Rights Statute will be requested from taxpayers when submitting future requests for clarification.